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实施标准成本控制促进医院合理用药
引用本文:张波,闫双银,邓世汉,苍盛. 实施标准成本控制促进医院合理用药[J]. 解放军医院管理杂志, 2008, 15(2): 148-149
作者姓名:张波  闫双银  邓世汉  苍盛
作者单位:解放军第406医院财管部,大连,116041;解放军第406医院财管部,大连,116041;解放军第406医院财管部,大连,116041;解放军第406医院财管部,大连,116041
摘    要:医院在着力解决医疗成本费用时,建立标准成本控制,推行合理用药评估办法,便于及时发现或纠正不合理用药的现象。实施1年来,提高了医院用药的合理性,降低了医疗成本,增强了医院的竞争力。

关 键 词:成本核算  标准成本  合理用药
文章编号:1008-9985(2008)02-0148-02
修稿时间:2007-05-21

Implementing Standard Costs Control to Promote the Rational Drug Use in Hospital
ZHANG Bo,YAN Shuang-yin,DENG Shi-han,CANG Sheng. Implementing Standard Costs Control to Promote the Rational Drug Use in Hospital[J]. Hospital Administration Journal of Chinese People's Liberation Army, 2008, 15(2): 148-149
Authors:ZHANG Bo  YAN Shuang-yin  DENG Shi-han  CANG Sheng
Affiliation:( Department of Finance Management, No. 406 Hospital of PLA, Dalian 116041)
Abstract:Hospital manager should establish the regulations of standard costs control and put forward the evaluation of rational drug use to help them find or correct irrational drug use when they concentrated their efforts on lowering the medical cost.After one year,the practice increased the rationality of drug use,reduced the medical cost and enhanced the competence of hospital.
Keywords:cost accounting  standard costs  rational drug use
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